Title 26, Internal Revenue CodeRelease 119-102

§3128 Short Title

Title 26 › Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C — General Provisions › § 3128

Last updated Aug 21, 2026|Official source

Summary

You can call this chapter the Federal Insurance Contributions Act.

Full Legal Text

Title 26, §3128

Internal Revenue Code, Source: USLM XML via OLRC

This chapter may be cited as the “Federal Insurance Contributions Act.”

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

of 1986 AmendmentAmendment by Pub. L. 99–509, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see section 9002(d) of Pub. L. 99–509, set out as a note under section 418 of Title 42.

Reference

Citations & Metadata

Citation

26 U.S.C. § 3128

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102